Malaysia

Malaysia has 73 tax agreements in force as reported in its response to the Peer Review questionnaire. One of those, the agreement with Cambodia*, complies with the minimum standard.

Malaysia signed the MLI in 2018 and deposited its instrument of ratification on 18 February 2021, listing its non-compliant agreements. The MLI entered into force for Malaysia on 1 June 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Malaysia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

No jurisdiction has raised any concerns about their agreements with Malaysia.

← 1. For its agreements listed under the MLI, Malaysia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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